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2013 (7) TMI 970 - AT - Income TaxExtract: .......the qualifications of the said advisor.Because of absence of reasonable and sufficient cause and not the length of the period that appeal filed by the assessee cannot be allowed.Therefore, rejecting his application,we dismiss his appeal. As a result,appeal filed by the assessee stands disallowed. Order pronounced in the open court on 8th July,2013.
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